Sandu Pharmaceuticals Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Millions INR. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	68.56	26.53	12.06	22.76	9.39
Short-Term Investments	-	-	-	0.2	32.33
Cash & Short-Term Investments	68.56	26.53	12.06	22.96	41.71
Cash Growth	158.42%	119.93%	-47.45%	-44.96%	-64.21%
Accounts Receivable	54.11	47.57	48.68	47.92	39.91
Other Receivables	-	0.32	0.62	3.17	4.28
Receivables	54.11	49.12	50.32	52.13	45.09
Inventory	104.71	141.49	122.51	143.26	112.72
Prepaid Expenses	-	1.86	1.15	0.76	0.87
Other Current Assets	25.81	43.99	37	36.35	36.08
Total Current Assets	253.19	262.99	223.04	255.45	236.47
Property, Plant & Equipment	181.7	181.22	178.43	169.86	164.5
Long-Term Investments	123.29	112.74	122.33	115.61	91.39
Other Intangible Assets	0.19	0.24	0.35	0.51	0.35
Other Long-Term Assets	0.33	-	0	0.24	0.14
Total Assets	558.69	557.19	524.15	541.66	492.85
Accounts Payable	44.68	44.87	41.95	83.98	68.18
Accrued Expenses	34.66	30.36	32.98	29.07	25.65
Current Portion of Leases	1.1	0.58	0.03	-	-
Current Income Taxes Payable	-	25	19.12	13.25	15.28
Current Unearned Revenue	-	6.69	5.15	7.3	6.06
Other Current Liabilities	23.79	13.36	7.19	5.24	3.57
Total Current Liabilities	104.22	120.86	106.41	138.83	118.74
Long-Term Leases	3.1	4.19	0.6	-	-
Long-Term Deferred Tax Liabilities	14.64	11.97	11.21	10.42	9.37
Total Liabilities	121.96	137.02	118.22	149.25	128.1
Common Stock	96.61	96.61	96.61	96.61	88.11
Additional Paid-In Capital	-	27.58	27.58	27.58	18.49
Retained Earnings	-	190.27	180.88	171.95	161.8
Comprehensive Income & Other	340.12	105.71	100.86	96.27	96.35
Shareholders' Equity	436.73	420.17	405.93	392.41	364.75
Total Liabilities & Equity	558.69	557.19	524.15	541.66	492.85
Total Debt	4.19	4.78	0.63	-	-
Net Cash (Debt)	64.37	21.76	11.43	22.96	41.71
Net Cash Growth	195.87%	90.33%	-50.21%	-44.96%	-64.16%
Net Cash Per Share	6.67	2.25	1.18	2.43	4.91
Filing Date Shares Outstanding	10.85	9.66	9.66	9.66	8.81
Total Common Shares Outstanding	10.85	9.66	9.66	9.66	8.81
Working Capital	148.97	142.13	116.63	116.62	117.74
Book Value Per Share	40.25	43.49	42.02	40.62	41.40
Tangible Book Value	436.55	419.93	405.58	391.91	364.4
Tangible Book Value Per Share	40.23	43.47	41.98	40.57	41.36
Buildings	-	86.16	86.16	85.84	81.31
Machinery	-	102.66	97.61	81.87	75.42
Construction In Progress	-	-	-	4.2	4.82

Source: S&P Global Market Intelligence. Standard template. Financial Sources.